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2020 | OriginalPaper | Chapter

3. The Stages of <IR> Research

Author : Cristiana Bernardi

Published in: Implementing Integrated Reporting

Publisher: Springer International Publishing

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Abstract

Like its predecessor, intellectual capital, <IR> was initially conceived by practitioners with academics following closely behind in either support or opposition. This chapter outlines the two sides of the debate and, through this analysis, also explores the stages of <IR> research as well as the relationship between practitioners and academics. Commonly, first-stage research in a field is simply explorations of concepts and ideas, while second-stage research addresses our understanding of their ostensive impacts. Third-stage of research critically examines how to implement the ideas refined in the first- and second-stages. In this sense, the path from first to third-stage research can be likened to the bridge that must be crossed between practitioners and academics for an idea to truly succeed. This is the journey to be explored in this chapter.

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previous chapter Antecedents of <IR>: Tracing History

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Title: The Stages of Research
Author: Cristiana Bernardi
Publisher: Springer International Publishing
Book: Implementing Integrated Reporting
Print ISBN: 978-3-030-11192-2

Electronic ISBN: 978-3-030-11193-9

Copyright Year: 2020
DOI: https://doi.org/10.1007/978-3-030-11193-9_3